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Tax Court: Difference between revisions
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In 1929, the United States Supreme Court ruled that the Board of Tax Appeals was not a "court," but was instead "an executive or administrative board, upon the decision of which the parties are given an opportunity to base a [[petition for review]] to the courts after the administrative inquiry of the Board has been had and decided."<ref>''Old Colony Trust Co. v. Commissioner'', 279 U.S. 716 (1929), at [https://scholar.google.com/scholar_case?q=%22279+U.S.+716%22&hl=en&as_sdt=3,44&case=6845680902173204894&scilh=0].</ref> | In 1929, the United States Supreme Court ruled that the Board of Tax Appeals was not a "court," but was instead "an executive or administrative board, upon the decision of which the parties are given an opportunity to base a [[petition for review]] to the courts after the administrative inquiry of the Board has been had and decided."<ref>''Old Colony Trust Co. v. Commissioner'', 279 U.S. 716 (1929), at [https://scholar.google.com/scholar_case?q=%22279+U.S.+716%22&hl=en&as_sdt=3,44&case=6845680902173204894&scilh=0].</ref> | ||
In 1942, Congress passed the [[Revenue Act of 1942]], renaming the Board as the "Tax Court of the United States".<ref>Revenue Act of 1942, sec. 504(a), Pub. L. 753, Ch. 619, 56 Stat. 798, 957 (October 21, 1942).</ref> With this change, the Members became Judges and the Chairman became the Presiding Judge. By 1956, overcrowding and the desire to separate judicial and executive powers led to initial attempts to relocate the court. In 1962, [[United States Secretary of the Treasury|Secretary of the Treasury]] [[Douglas Dillon]] appealed to the [[General Services Administration]] (GSA) to incorporate funds for the design of a new building in its upcoming budget. The GSA allocated $450,000, and commissioned renowned architect [[Victor A. Lundy]], who produced a design that was approved in 1966.<ref name="GSA"/> However, funding constraints brought on by the | In 1942, Congress passed the [[Revenue Act of 1942]], renaming the Board as the "Tax Court of the United States".<ref>Revenue Act of 1942, sec. 504(a), Pub. L. 753, Ch. 619, 56 Stat. 798, 957 (October 21, 1942).</ref> With this change, the Members became Judges and the Chairman became the Presiding Judge. By 1956, overcrowding and the desire to separate judicial and executive powers led to initial attempts to relocate the court. In 1962, [[United States Secretary of the Treasury|Secretary of the Treasury]] [[Douglas Dillon]] appealed to the [[General Services Administration]] (GSA) to incorporate funds for the design of a new building in its upcoming budget. The GSA allocated $450,000, and commissioned renowned architect [[Victor A. Lundy]], who produced a design that was approved in 1966.<ref name="GSA"/> However, funding constraints brought on by the Vietnam War delayed the start of construction until 1972.<ref name="GSA"/> | ||
The Tax Court was again renamed to its current formal designation in the [[Tax Reform Act of 1969]],<ref>{{cite web|url=http://www.library.unt.edu/search/google/govinfo%20law%20tutorial%20court%20courtspecial|title=Search|author=|date=|website=University of North Texas Libraries}}</ref> changing it from an historically administrative court to a full judicial court. The completed [[United States Tax Court Building]] was dedicated on November 22, 1974, the fiftieth anniversary of the Revenue Act that created the court.<ref name="GSA"/> | The Tax Court was again renamed to its current formal designation in the [[Tax Reform Act of 1969]],<ref>{{cite web|url=http://www.library.unt.edu/search/google/govinfo%20law%20tutorial%20court%20courtspecial|title=Search|author=|date=|website=University of North Texas Libraries}}</ref> changing it from an historically administrative court to a full judicial court. The completed [[United States Tax Court Building]] was dedicated on November 22, 1974, the fiftieth anniversary of the Revenue Act that created the court.<ref name="GSA"/> | ||